Reciprocal allocation method is used for cost allocation. The following data from operations were collected for analysis: Budgeted manufacturing overhead costs: Services furnished: By Maintenance (budgeted labor-hours): By Personnel (Number of employees serviced): By Personnel (Number of employees serviced): Which of the following linear equations represents the complete reciprocated cost of the Maintenance Department? M=$320,000+(20/90)PM=$320,000+(800/1,800)PP=$120,000+(800/1,800)MM=$120,000(20/90)+P